We submitted to EPS to claim Employment Allowance 2024-25. But - since no salaries are payable in Month 1 and Month 2 - how do we submit an EPS for that purpose?

Let me provide you with the steps for submitting EPS, Steve. 

Yes, that's correct. It's necessary to process payroll and submit an Employer Payment Summary (EPS) even if there were no payments made to employees during the tax month. Moreover, this must be done by the 19th of each month.

Here's how to submit for no employees paid:

1. Go to Payroll.
2. Run payroll for the current tax period.
3. Use the toggle to remove the employees from the pay run.

• You can download a draft PDF version of the employee's pay slip by selecting the Net Pay link.

4. Save and select view draft.

5. Confirm and submit.

Note: This will only generate an EPS. Check out this article if you need to create a FPS submission.

On the other hand, here's how to submit an EPS to HMRC:

1. Go to Taxes and select Payroll Tax.
2. Find the EPS filing that is Due now.
3. Note: If it's Overdue, the EPS will show the date it was supposed to be sent.
4. Select the EPS and view the details.
5. If this is your first time sending an EPS, enter your HMRC credentials, then select Submit.
6. If the submission is successful, the status will change to Accepted.

Additionally, I've included this article for your reference when you pay your employees, you'll need to submit a Full Payment Submission (FPS): Submit an FPS to HMRC in QuickBooks Online Standard Payroll.

Please click the Reply button if you need further assistance managing your employment allowance and any QuickBooks-related queries. I'd be more than happy to assist. Stay safe.